N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 809: Review; assessment of additional tax

§ 809. Review; assessment of additional tax. 1. Any final

determination of the amount of any tax payable hereunder shall be

reviewable for error, illegality or unconstitutionality or any other

reason whatsoever by a proceeding under article seventy-eight of the

civil practice law and rules if the proceeding is commenced within four

months after the giving of the notice of such final determination,

provided, however, that any such proceeding shall not be instituted by a

person liable for the tax unless the amount of any tax sought to be

reviewed, with such interest and penalties thereon as may be provided

for by local law, shall first be deposited and an undertaking filed, in

such amount and with such sureties as a justice of the supreme court

shall approve to the effect that if such proceeding be dismissed or the

tax confirmed, such person will pay all costs and charges which may

accrue in the prosecution of such proceeding.

2. Where any tax imposed hereunder shall have been erroneously,

illegally or unconstitutionally collected and application for the refund

thereof duly made to the proper officer or officers, and such officer or

officers or, in the case of a city of one million or more which has

established a tax appeals tribunal, such tax appeals tribunal, shall

have made a determination denying such refund, such determination shall

be reviewable by a proceeding under article seventy-eight of the civil

practice law and rules if the proceeding is commenced within four months

after the giving of the notice of such denial, provided that a final

determination of tax due was not previously made, and that an

undertaking is filed with the proper officer or officers in such amount

and with such sureties as a justice of the supreme court shall approve

to the effect that if such proceeding be dismissed or the tax confirmed,

the person liable for the tax will pay all costs and charges which may

accrue in the prosecution of such proceeding.

3. Except in the case of a wilfully false and fraudulent return with

intent to evade the tax, no assessment of additional tax shall be made

with respect to the tax imposed under this article, after the expiration

of more than three years from the date of the filing of a return,

provided, however, that where no return has been filed as provided by

local law, the tax may be assessed at any time.